USSGL Accounts Ballot Items & 

Upcoming Projects

USSGL Board Meeting May 7, 2020

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Agenda

Fiscal Year 2021 Ballot Items

General Fund of the U.S. Government – Appropriations Fiscal Year 2021 Ballot Items

General Fund of the U.S. Government Ballot – Other Assets & Liabilities Fiscal Year 2021 Ballot Items

Budgetary Modifications  Fiscal Year 2021 Ballot

Fiscal Year 2022 Ballot Items

USSGL Projects

GTAS SMAF Attribute Confirmation

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411910 Indefinite Appropriation – Upward Adjustments

The current USSGL, 411900, does not distinguish between current and prior year amounts and therefore funds in this account may be used inappropriately for upward adjustments.

417400 Transfers – Current-Year Borrowing Authority Converted to Cash

This is a new USSGL account needed to allow for proper reporting of transfers derived from exercised borrowing authority.

463000 – Funds Not Available for Commitment/Obligation

This item is to be deleted.  This USSGL no longer has use.

Fiscal Year 2021 Ballot Items

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310710 Unexpended Appropriations Used – Disbursed

320710 Appropriations Outstanding Used – Disbursed

570010 Expended Appropriations – Disbursed

570006 Appropriations Expended – Disbursed

Justification - The disbursement related to the use of appropriations from the General Fund of the U.S. Governments represents a reduction in FBWT which should agree with the (BETC) usage in CARS.  The segregation of the disbursement of appropriations from the accrual provides a tie point between USSGL usage and CARS transactions (BETC usage.)

General Fund Ballot Items

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310700 Unexpended Appropriations – Used – Accrued

320700 Appropriations Outstanding – Used – Accrued

570000 Expended Appropriations – Used – Accrued

570005 Appropriations Expended – Accrued

Justification - The accrual of the use of appropriations from the General Fund of the U.S. Government must be broken out from the actual disbursement. The disbursement of appropriations represents a reduction in Fund Balance with Treasury (FBWT) which should agree with Business Event Type Code (BETC) usage in the Central Accounting Reporting System (CARS.) This accrual would not impact FBWT in CARS and therefore must be broken out separately.

General Fund Ballot Items

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199010 Other Assets – General Fund of the U.S. Government

The new 199010 account reduces complexity within the Balance Sheet and Reclassified Balance Sheet crosswalks by differentiating the reporting of the General Fund of the U.S. from other agencies.  Currently, the Balance Sheet line item “Other assets (RC 30)” includes two USSGL crosswalk line references to USSGL 199000 “Other Assets.”

299010 Other Liabilities Without Related Budgetary Obligations – General Fund of the U.S. Government

The new 299010 account reduces complexity within the Balance Sheet and Reclassified Balance Sheet crosswalks by differentiating the reporting of the General Fund of the U.S. from other agencies.  Currently, the Balance Sheet line item “Other liabilities (RC 30) (Note 17)” includes two USSGL crosswalk line references to USSGL 299000 “Other Liabilities Without Related Budgetary Obligations.” 

General Fund Ballot Items

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299110 Reductions of Other Liabilities – General Fund of the U.S. Government

The new 299110 account reduces complexity within the Balance Sheet and Reclassified Balance Sheet crosswalks by differentiating the reporting of the General Fund of the U.S. from other agencies.  Currently, the Balance Sheet line item “Other liabilities (RC 30) (Note 17)” includes two USSGL crosswalk line references to USSGL 299100 “Other Liabilities – Reductions.”

General Fund Ballot Items

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421000 Anticipated Reimbursements

423300 Reimbursements Earned – Receivable - Transferred

425100 Reimbursements Earned – Receivable

425200 Reimbursements Earned – Collected From Federal/Non-Federal Exception Sources

425400 Reimbursements Earned – Collected From Non-Federal Sources

Justification - “and Other Income” has been removed from the account title and definition to make the meaning clearer.

Budgetary Modifications

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439502 (new) Authority Unavailable for Obligation Pursuant to Public Law – Temporary – Anticipated Current Year Authority

439500 (change) Authority Unavailable for Obligation Pursuant to Public Law – Temporary – Realized Current Year Authority

Anticipated Current Year Authority needs to be separated from Realized Current Year Authority

439503 (new) Authority Unavailable for Obligation Pursuant to Public Law – Temporary – Anticipated Prior-Year Authority

439501 (change) Authority Unavailable for Obligation Pursuant to Public Law – Temporary – Realized Prior-Year Authority

Anticipated Prior-Year Authority needs to be separated from Realized Prior-Year Authority.

Fiscal Year 2022 Ballot Items

LEAD ∙ TRANSFORM ∙ DELIVER

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439702 (new) Appropriations (special or trust) Temporarily Precluded From Obligation – Anticipated Current-Year Authority

439700 (change) Appropriations (special or trust), Borrowing Authority and Contract Authority Temporarily Precluded From Obligation – Realized Current-Year Authority

Anticipated Appropriations from Current-Year Authority needs to be separated from Realized Current-Year Authority.

439703 (new) Appropriations Temporarily Precluded From Obligation – Anticipated Prior-Year Authority

439701 (change) Appropriations Temporarily Precluded From Obligation – Realized Prior-Year Authority

Anticipated Appropriations from Prior-Year Authority needs to be separated from Realized Prior-Year Authority.

Fiscal Year 2022 Ballot Items

LEAD ∙ TRANSFORM ∙ DELIVER

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439801 (new) Offsetting Collections (Anticipated) Temporarily Precluded From Obligation

439800 (change) Offsetting Collections (Collected) Temporarily Precluded From Obligation

Anticipated Offsetting Collections Precluded From Obligation needs to be separated from Collected Offsetting Collections Precluded From Obligation.

449000 (new) Anticipated Resources – Unapportioned Authority

445000 (change) Unapportioned – Unexpired Authority

Anticipated Resources – Unapportioned Authority needs to be separated from Unapportioned – Unexpired Authority.

Fiscal Year 2022 Ballot Items

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Coordinating with OMB to address budgetary guidance

Borrowing Authority scenarios

Contract Authority scenarios

Prior-Period Adjustments (PPA) & Prior-Year Adjustments (PYA) 

General Fund Receipt Account Guidance

Trust Fund Accounting Guide

Economy Act Scenario

Revolving Fund Scenario

BAR working group

FASAB Standard Implementation Working Groups

SFFAS 54: Leases

USSGL Projects

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New process for Fiscal Service in FY2020

Data call will be sent out by GTAS Team POCs on a quarterly basis. 

A SMAF listing will be sent out to agencies GTAS preparers that lists out all TAS and attributes for each FR Entity. 

Agencies will confirm each line of the SMAF, verifying all TAS and attributes.

This will provide a greater accuracy and reliability in GTAS reporting. 

GTAS SMAF Attribute Confirmation

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Stephen Riley

	Department of the Treasury	Bureau of the Fiscal Service

	(304) 480-7536

Stephen.Riley@fiscal.treasury.gov

USSGL.Issues@fiscal.treasury.gov

Josh Hudkins

	Department of the Treasury	Bureau of the Fiscal Service

	(304) 480-7602

Joshua.Hudkins@fiscal.treasury.gov

USSGL.Issues@fiscal.treasury.gov

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Contact Information

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